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Taxing the digital economy

Pillar one, reallocation of taxing rights

1. What area of complexity concerns you most in moving to a final agreement?
2. Do you support carve-outs/exemptions for financial services and extractive industries?
 
3. Are you forward planning for higher compliance costs under Amount A and Amount B?
  *This question is required.
4. Pillar one is a step towards simplifying transfer pricing and there is more to come from the OECD in expanding formulary apportionment in practice.